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Reasons
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(영문) 서울고등법원 2017.03.24 2016나2002428
사해행위취소
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1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. The judgment of the court of first instance No. 1 and No. 2

Reasons

1. Basic facts

A. The Defendant and B (hereinafter “Defendant Company”) are corporations established for the purpose of housing construction business, housing sale business, etc.

B is a shareholder of the Defendant Company from the date of establishment of the Defendant Company to the date of its incorporation, and since his/her appointment as an auditor of the Defendant Company on October 31, 2000, he/she repeated his/her appointment and retirement on several occasions, and finally retired on November 10, 201.

B. Plaintiff B’s taxation claim 1) On February 7, 2013, the head of Seongbuk-Nam District Tax Office notified “207, 2008, 2009, and 2,164,805,409 won in total,” and “B” of the tax amount expected to be global income tax in 201. The above notification was reached to B on February 8, 2013. (2) The head of Seongbuk-Nam District Tax Office corrected B’s total income tax to KRW 2,164,805,380 in total, and notified B thereof.

3) B did not pay the global income tax notified. The amount of taxes in arrears, including the amount of additional dues as of January 26, 2015, are as follows. The amount of taxes in arrears (unit) notified as of the date of establishing the liability for tax payment of the tax item is as follows. The amount of delinquent local taxes (unit: unit: 412,041, 260 on April 30, 2013; 26052, 292, 2908, global income tax on December 31, 2008; 152, 938, 980, 194, 232, 340, 209, 209, 2007, 308, 15, 184, 208, 205, 208, 2008, 301, 15, 2014, 184, 2015

C. On April 1, 2013, B entered into each of the instant sales contracts in the Schedule B No. 1 (hereinafter “the instant real estate”) owned by the Defendant on April 1, 2013.

2) The sales contract to sell for KRW 400 million (hereinafter “instant 1 sales contract”).

(2) On April 2, 2013, B entered into a sales contract to sell real estate listed in Schedule B No. 2 (hereinafter “instant real estate”) owned by the Defendant for KRW 200 million (hereinafter “instant second sales contract”), and the following day under the name of the Defendant.

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